“It’s income tax time again, Americans: time to gather up those receipts, get out those tax forms, sharpen up that pencil, and stab yourself in the aorta.” Dave Barry
Even tax professionals don’t understand the US Tax Code, and when combined with regulations from Treasury (that are essentially part of The Code) you have something that is beyond mortal comprehension and unnecessarily painful.
Our tax code is more bizarre than the drunken love child of English, quantum physics, and the pokemon universe with a dash of horrible customer service as a top hat. Maybe I need two pencils…